ビジネス・マネジメント研究
Online ISSN : 2434-3161
Print ISSN : 1349-3566
ISSN-L : 1349-3566
最新号
選択された号の論文の4件中1~4を表示しています
  • 原田 佳明
    2021 年 17 巻 p. 1-10
    発行日: 2021年
    公開日: 2021/03/18
    ジャーナル フリー
    The purpose of this research is to identify a driver that the number of the defaulted listed companies in Japan has been lower than that of listed ones in the USA. The past research had already proven that well established Net worth is one of the largest factors to prevent company from falling to default, based on higher durability for failures. This research therefore is to comparatively analysis Net worth of companies between Japan and the USA. This research firstly has randomly selected 50 listed companies from Japan and the USA respectively, and the comparative analysis of Net worth has secondly performed. In total, this research analyzed 100 companies, which classified four matrixes based on the content of Net worth. While the listed companies in Japan have almost shown the same direction for the type of Net worth content, those in the USA have divided into three different types of Net worth content. This research concluded that the different policies for net worth between Japan and the USA has attributed to make a different number of the defaulted listed companies.
  • 働き方改革の盲点と労働の意義
    鈴木 貴大
    2021 年 17 巻 p. 11-35
    発行日: 2021年
    公開日: 2021/03/18
    ジャーナル フリー
    Today, Work Style Reform is being promoted in Japan, and companies are proceeding with labor management in accordance with law amendments. It is mainly institutional efforts such as reducing working hours and remote work. On the other hand, it has been pointed out that the worth doing of work, such as the fun, satisfaction, happiness, and meaning of working, has been left behind, and companies are also under pressure to respond. Under such circumstances, companies seem to lose sight of the essence of human labor and the direction in which organizations should go. However, in the light of the roots of why humans work, it is considered that the standpoint on which companies should be based is fixed by nature. Therefore, this paper first reviewed the significance of labor to the human being. Then, the challenges facing the current Japanese economy and society were elucidated, and the blind spots hidden in the Work Style Reform as a solution of those problems were revealed. After that, what is really required for corporate organization reform was considered, and the normative policy of corporate organizations and labor were presented.
  • 確定申告と源泉所得税の還付請求者
    長谷川 記央
    2021 年 17 巻 p. 37-56
    発行日: 2021年
    公開日: 2021/03/18
    ジャーナル フリー
    Regarding the withholding tax system for carpenters, plasterers, and swordsmen, there is a problem because it is difficult to determine the income classification of carpenters, plasterers, and Jump craftsman. In tax accounting, these income categories should be clarified based on the provisions of law. From the perspective of tax risk management in tax accounting, regarding compensation for carpenters, plasterers, jump craftsman, etc., tax risk should be judged according to the period of transactions with these persons, and income classification.
  • 吉岡 剛志
    2021 年 17 巻 p. 57-62
    発行日: 2021年
    公開日: 2021/03/18
    ジャーナル フリー
    In the conventional definition of a normal-form game, payoffs can only be dealt with in real values, and thus non-quantifiable payoffs cannot be dealt with mathematically and rigorously. Therefore, a generalized normal-form game is defined such that non-quantifiable payoffs can be treated mathematically and rigorously. Furthermore, the mathematical significance of this definition and its practical significance in the field of business are also discussed. However, although the mathematical and practical significance of the definition is discussed, its relevance to the business field is not. Therefore, in this study, I delved into the significance of the payoff function in the definition of a generalized normal-form game and discussed its relevance in the field of business. As a result, it was found that the set of players can be classified by the payoff function of the generalized normal-form game, that is, the players are grouped by the payoff function and can be interpreted as forming a single decision-making entity as one player. Furthermore, I successfully mentioned the relevance of the mapping of power and interest grids in stakeholder analysis used in business analysis and the classification by the generalized normal-form game with payoff functions.
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